Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2026)

This issue includes articles from authors affiliated with: Universitas Negeri Malang, Universitas Bhayangkara Jakarta Raya Bekasi, Institut Bisnis dan Ekonomi Indonesia, Politeknik Negeri Bali, Darul Ulum Islamic Center Sudirman University GUPPI, Universitas 17 Agustus 1945 Jakarta, Universitas Bina Sarana Informatika, Universitas PGRI Semarang, Universitas Budi Luhur and several others.

DOI: https://doi.org/10.38035/dijefa.v7i1

Published: 2026-03-01

Articles

How Digital Content Influences Visit Intention Through the Psychological Evaluation Process of Potential Tourists

Nurul Qurrotul Aini, Madziatul Churiyah, Titis Shinta Dhewi

1-15
- FULL ARTICLE PDF
Interpreting the Dynamics of Trust and Control in Management Accounting within Collaborative Work Settings

Gilbert Rely, Marjono, I Made Sudana , Subur Harahap

16-26
- FULL ARTICLE PDF
The Influence of Financial Ratios on Financial Distress in the Consumer Goods Sector (2020-2024)

Dhila Mayzuroh, Sri Rahayu, Pitaloka Dharma Ayu

27-37
- FULL ARTICLE PDF
Determinants of Profitability of Banking Companies Listed on the IDX for the 2020-2024 Period

Sherli Putri Febriani, Eka Handriani, Sri Rahayu

38-49
- FULL ARTICLE PDF
The Influence of Content Marketing, Influencer Marketing, and Live Streaming on Impulsive Behavior in Generation Z on TikTok Shop E-Commerce

Diansyah, Syarah Rachmawati

50-62
- FULL ARTICLE PDF
Green Innovation in MSMEs: Adaptive Strategies for Competitiveness and Sustainable Economic Growth

Sabil Sabil, Lukman Hakim, Amin Setio Lestiningsih, Dwiyatmoko Puji Widodo, Sugiyah, Devy Sofyanty

63-73
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The Strategic Role of MSMEs in Advancing a Sustainable and Resilient Global Economy

Amas Sari Marthanti, Rosento, Mohammad Amas Lahat, Sabil Sabil, Panji Suratriadi, Popon Rabia Adawia

74-82
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Extracurricular Activities Management at State Senior High School 1 Limbangan

Argiansyah Amin Ghani, Yovitha Yuliejantiningsih, Supriyono

83-89
- FULL ARTICLE PDF
Social Media as a Digital Showcase: Brand Awareness and Its Implications for the Purchasing Decisions of MSME Products in Jakarta

Panca Maulana Firdaus, Eryco Muhdaliha

90-102
- FULL ARTICLE PDF
The Effect of Return on Assets, Return on Equity, Price Earnings Ratio, Debt to Equity Ratio, and Company Size on the Stock Prices of State-Owned Companies Listed on the IDX

Alif Fachrurrozi Septianto, Sri Rahayu, Fajar Suryatama

103-113
- FULL ARTICLE PDF
The Effect of Liquidity, Company Size, Leverage, and Company Age on Profitability (Case Study on Telecommunication Company)

Restu Ajeng Sabilillah, Sri Rahayu, Fajar Suryatama

114-123
- FULL ARTICLE PDF
The Influence of Impulse Buying and Product Quality on Purchasing Decisions at Super Indo Metro Sunter with Price Discounts as a Moderator

Imam Suryono, Levina Bonfilia, Diansyah

124-137
- FULL ARTICLE PDF
The Effect of Green Logistics Practices, Digital Order Tracking Transparency, and Transportation on Last Mile Delivery Performance and Its Implications for Logistics Customer Satisfaction

Angga Tri Hanggara Kurniawan, Maniah, Agus Purnomo

138-149
- FULL ARTICLE PDF
Analysis of Career Development and Employee Retention on Employee Performance with Company Technology as Moderator at PT Wira Mitra Prima (Forwarding)

Lukiyana, Andre Frianto Sinaga

150-163
- FULL ARTICLE PDF
The Effect of Product Quality and Price on Consumer Satisfaction at Kopi Jago, with Customer Retention as a Moderating Factor (Case Study: Kopi Jago Touring Sunter Lake)

Sri Sukartono Nathadiharja, Tia Ivada, Ari Soetiyani

164-177
- FULL ARTICLE PDF
The Relationship Between Smoking and Poverty in Indonesia

Rasyidusman Hannamara Furqan Nur

178-190
- FULL ARTICLE PDF
The Impact of Digital Marketing Literacy on MSME Sales Performance: A Systematic Literature Review

Destita Khairilisani, Sri Widyastuti, Eka Sudarmaji

191-202
- FULL ARTICLE PDF
A Strategic Model for Enhancing Organizational Citizenship Behavior Through Transformational Leadership and Emotional Intelligence in Educational Institutions

Khitara Aldilla Chandra, Nancy Yusnita, Widodo Sunaryo

203-214
- FULL ARTICLE PDF
DEI Strategy (Diversity, Equity, Inclusion) and Normative Commitment to Employee Performance with Knowledge Management Moderation at the Forwarding Company PT Wira Mitra Prima

Lukiyana, Naufal Faa’is Ridhy Putra

215-228
- FULL ARTICLE PDF
The Influence of Internal Auditors' Objectivity and Professionalism on the Quality of Audit Results (Empirical Study at the Bandung Regency Regional Inspectorate)

Ferdy Irawan, Romli

229-246
- FULL ARTICLE PDF
Building Superior Supplier Performance: The Mediating Role of Supplier Satisfaction in the Influence of Client Trust, Contractual Justice, and Payment Reliability

Dewa Tokoh Oktaviano, Agus Purnomo, Erna Mulyati

247-258
- FULL ARTICLE PDF
The Nexus of Audit Quality and Fraud Prevention: Evidence from Buleleng Inspectorate

Yosep Fristamara, Ni Luh Putu Eka Pradnyawati, Desak Nyoman Sri Werastuti, I Gusti Ayu Purnamawati, Ni Kadek Sinarwati

259-279
- FULL ARTICLE PDF
The Influence of Intellectual Capital on Return on Asset and Return of Equity in Companies in Jakarta Islamic Monetary Policy Index in Indonesia

Marlinda Mustika, Maryam Batubara, Nur Ahmadi Bi Rahmani

280-287
- FULL ARTICLE PDF
Economic Feasibility Analysis and Marketing Strategy of Broiler Chicken Farming at “AA Farm” Company in Tanggulun Village, Kadungora District, Garut Regency

Nugraha, Yuda Dharma Putra; Ratih Hurriyati

288-297
- FULL ARTICLE PDF
Foundations of Integrity: Good Corporate Governance in the Real Estate Sector – A Systematic Review

Fathima Nurfauzia, Dian Widiyati, Andhika Yusuf Septiawan

298-312
- FULL ARTICLE PDF
The Role of Stakeholders in Strengthening Waste Bank Management in Pekanbaru City

Mario Iskandar, Sulaiman Zuhdi

313-324
- FULL ARTICLE PDF
The Influence of Principal Leadership, Organizational Culture, Teacher Competence, and Work Motivation on the Performance of Private Vocational School Teachers in Bekasi Regency

Saga Cindai Alisanda, Maswanto, Hasanah

325-339
- FULL ARTICLE PDF
Integration of Personality, Visionary Leadership, Organizational Culture, and Service Quality to Build Organizational Image

Daisy Radnawati, Andi Hermawan

340-353
- FULL ARTICLE PDF
Governing Risk for Project Performance: A Mechanism ‎Based Systematic Review of Cost Overruns and Schedule ‎Delays in Construction

Jatiaryo Sidiq Ramadhan, Agustinus Purna Irawan, Muhammad Idrus Taba

354-369
- FULL ARTICLE PDF
The Use of Artificial Intelligence as a Marketing Support Tool: A Feasibility Study of the Chatbot “TANYA” Use on Consumer Behavioral Intention in Indonesia

Muhammad Farras Abyantoro

370-386
- FULL ARTICLE PDF
The Mediating Effect of Business Performance on the Relationship between Financial Literacy and MSMEs’ Loan Repayment Performance

Luh Gede Adilia Oktaviani, Desak Nyoman Sri Werastuti

387-400
- FULL ARTICLE PDF
Determinants of Consumer Purchase Intention in Teaching Factory-Based Business Units: An Empirical Analysis of Price Perception, Product Quality, and Promotion within Vocational Education

Ni Komang Ayu Wiwin, Ni Made Ary Widiastini, Putu Indah Rahmawati

401-410
- FULL ARTICLE PDF
The Role of Work Motivation in Linking Compensation and Non-Physical Work Environment to Employee Performance at PT Muawanah Al-Ma’soem

Anggita Dwi Utari, Nurul Hermina

411-422
- FULL ARTICLE PDF
Modeling the Demand for Curly Red Chili Using a Cobb–Douglas Production Function Approach through the Integration of Demographic and Economic Variables

Syarifah Nuraini, Aliudin, Aris Supriyo Wibowo

423-429
- FULL ARTICLE PDF
The Influence of Fear of Missing Out (FoMO), Influencer Marketing, and Viral Marketing on Pop Mart's Blind Box Purchase Intention

Lora Setiawati, Yusuf

430-439
- FULL ARTICLE PDF
The Role of the Village Government's Commitment in Moderating the Relationship Between Community Participation, Financial Transparency, and the Use of Information Technology on the Financial Management of Village Funds in Dresi Kulon Village, Rembang Regency

Selly Lofiana Haningtyas, Diana Puspitasari, Agus Prayitno, Linda Ayu Oktoriza

440-449
- FULL ARTICLE PDF
Beyond Talent Management: The Critical Role of Flexible Working Arrangements in Enhancing Public Sector Job Satisfaction

Saepul Azis, Sekar Wulan Prasetyaningtyas

450-462
- FULL ARTICLE PDF
The Effect of Internal Control Systems and Integrity Zones on Fraud Prevention: The Moderating Role of Transformational Leadership

Nurma Safrilia Purnamasari, Haryanto

463-474
- FULL ARTICLE PDF
Enhancing Employee Innovation Through Digital Talent Development: The Mediation of Digital Competency, Leadership and Culture in the Telecom Industry

Nadira Aribah Fauziah, Anggraini Sukmawati, Bagus Sartono

475-486
- FULL ARTICLE PDF
The Influence of Board Independence, Financial Expertise, and Gender on Financial Distress of SOEs and Infrastructure in Indonesia

Angga Guidanto Hidayatullah

487-504
- FULL ARTICLE PDF
Financial Feasibility Analysis of an Autoclaved Aerated Concrete (AAC) Manufacturing Plant in East Kalimantan (Study Case of PT XYZ)

Allensius Paliling, Subiakto Soekarno

505-516
- FULL ARTICLE PDF
Greenwashing in Sukuk Fund Allocation on the IDX: Analysis with Three Sharia ESG Discrepancy Indicators

Sayyidetul Magfiroh, Umi suwati Risnaeni

517-526
- FULL ARTICLE PDF
The Influence of Management Support, Internal Control, and Accounting Information Systems on Internal Audit Quality in MSMEs

Fauziah Anggraeni, Rachmat Agus Santoso

527-538
- FULL ARTICLE PDF
The Influence of Free Cash Flow, Earning Per Share, and Debt to Equity Ratio on Stock Returns Moderated by Firm Size in IDX 30 Companies

Nanda Mahendra, Dian Purnomo Jati, Julia Safitri

539-545
- FULL ARTICLE PDF
Blockchain Technology, Internal Control, and Company Size in Reducing Audit Report Lag in Manufacturing Companies on IDX Syariah

Alivia Feby Shinta, Umi Suswati Risnaeni

546-554
- FULL ARTICLE PDF
Analysis Effectiveness of the Internal Control System in Detecting Fraud (Study at PT Arminareka Perdana Group)

Richan Nurhasan Mudzakar, Karsam, Atik Budi Paryanti

555-566
- FULL ARTICLE PDF
Analysis of Purchase Decisions for MSME-Processed Functional Food Products in the Jabodetabek Region: A Model Testing of the Effects of Functional Value, Brand Image, Electronic Word of Mouth, and Local Wisdom-Based Marketing

Pirnanti Sihotang, Tifa Noer Amelia

567-584
- FULL ARTICLE PDF
Digital Tax Governance in Optimizing Local Own-Source Revenue: Evidence from Kampar Regency, Indonesia

Zamhur, Abshor Marantika

585-592
- FULL ARTICLE PDF
The Effect of Coal Production, Domestic Market Obligation, Selling Price, Coal Reserves, and Mining Investment on Indonesia's Coal Export Realization

Ahmad Raymond Trilaksana, Heru Subiyantoro

593-619
- FULL ARTICLE PDF
Evolution of Balanced Scorecard in the Context of Digital Transformation: A Systematic Literature Review

Mikanti Annisa Sugrining Rahayu, Toni Heryana, Aristanti Widyaningsih

620-634
- FULL ARTICLE PDF
The Determining Factors of Sales Increase in Freight Forwarding Consolidation Goods in Jakarta, Indonesia

Aftah Mawariza Pratama, Atong Soekirman, Prasadja Ricardianto; Sofwan Farisyi, Librita Arifiani; Indang Noerkajati

635-650
- FULL ARTICLE PDF
Standard Time Measurement of Sugar Brown MSMEs in Payakumbu

Winny Alna Marlina, Armijal, Syaiful Anwar

651-666
- FULL ARTICLE PDF
The Influence of Influencer Credibility and Message Type on Consumer Purchase Intention: The Mediating Role of Attitudes Toward Influencers

David Arya Veri Pradana, Erlita Ridanasti

667-679
- FULL ARTICLE PDF
Factors Affecting the Interest of Accounting Students in West Sumatra in Becoming Sharia Auditors

Mairisa Elvia, Vima Tista Putriana

680-689
- FULL ARTICLE PDF
Safety Equipment Technology and Planned Maintenance Systems on the Performance of International Shipping Ship Crews

Gusty Tandy Belo, Siti Maemunah , Yuliantini, Prasadja Ricardianto, Muhammad Thamrin

690-701
- FULL ARTICLE PDF
The Influence of Differentiation Strategy on Competitive Advantage through Product Positioning, Moderated by Competition Intensity: A Study of O Coffee Kandis

Siska Devawati Pangaribuan, Hilda Yunita Wono

702-721
- FULL ARTICLE PDF
The Impact of the Implementation of the Merit System on Independence, Justice and Transparency as KPK Law Enforcement Officers: Before and After Changes to the KPK Law Regarding Rewards and Punishments

Saidul Bahiyyah, Willem A. Makaliwe

722-736
- FULL ARTICLE PDF
Auditor Experience and Fraud Detection Capability: Does Gender Still Matter? Evidence from Public Accounting Firms in Indonesia

Lailah Fujianti, Meindro Waskito, Patriandari, Rianto

737-752
- FULL ARTICLE PDF
Electronic Word of Mouth (e-WOM) and Purchase Intention: A Brief Look at the Last Decade by Bibliometrics

Afifah Nur'aghnia Kusumadewi, Retno Widowati

753-770
- FULL ARTICLE PDF
The Influence of Tourism Destination Components on Tourists’ Visit Intention from a Tourism Economics Perspective in Malioboro

Darini, Dessy Rachmawatie, Ahmad Ma'ruf

771-785
- FULL ARTICLE PDF
The Effect of Village Government Competence and Whistleblowing System on the Prevention of Village Fund Fraud with Organizational Culture as a Moderating Variable

Maulidatun Nisa, Indira Januarti

786-800
- FULL ARTICLE PDF
The Effect of Transfer Pricing on Tax Aggressiveness with Corporate Governance as a Moderator in Manufacturing Companies Listed on the Indonesia Stock Exchange from 2021 to 2023

Lusiana Kaisha, Christina Juliana

801-808
- FULL ARTICLE PDF
An Accounting Study of the Bhubuwan Tradition

Hafidha Raniz Syarifa, Ikhsan Budi Riharjo, Fidiana Fidiana

809-817
- FULL ARTICLE PDF
Board of Director Characteristics and Financial Distress in the ASEAN Region: The Moderating Role of Sustainability Committee

Fitri Damayani, Luk Luk Fuadah, Emylia Yuniarti

818-833
- FULL ARTICLE PDF
Economic Value of Education in Gender Perspective: Regression Analysis of Women's Perceptions in Yogyakarta City

Darini, Dessy Rachmawatie, Ahmad Maruf

834-844
- FULL ARTICLE PDF
Enhancing Banking Service Quality through Digital Transformation: A Strategic Analysis of a Regional Development Bank in Papua

Simon Giyai, Batara Maju Simatupang, R. Bambang Budhijana, Antyo Pracoyo

845-856
- FULL ARTICLE PDF
Financial Behavior to Enhance Student Engagement in Cooperative Enterprise

Adi Martono, Fadillah

857-865
- FULL ARTICLE PDF
The Determinants of Rural Bank Profitability are Moderated by Credit Risk and Bank Size

Ida Ayu Komang Alit Kencana Dewi, I Gusti Ngurah Agung Suaryana

866-877
- FULL ARTICLE PDF
The Influence of Work Discipline, Employee Engagement, and Work Culture on Employee Performance at the Buleleng District Office

Kadek Budiarsana, Trianasari, Ni Made Ary Widiastini

878-890
- FULL ARTICLE PDF
Gap Analysis of Competency-Based Work Training Programs at the UPTD BLK of Buleleng District

Ni Kadek Budiani, Ni Made Ary Widiastini, Kadek Rai Suwena

891-897
- FULL ARTICLE PDF
Skill Mismatch and the Gendered Structuring of Women’s Labor Market Reintegration: A Comparative Analysis of Advanced and Developing Asian Economies

Hyeseung LEE, Palupi Lindiasari Samputra, Kurniawaty Iskandar

898-912
- FULL ARTICLE PDF
The Influence of Marketing Mix (7ps) on Consumer Satisfaction Digital MSMEs

Hendra Kurniawan, Miguna Astuti, Rosali Sembiring, Heni Nastiti

913-924
- FULL ARTICLE PDF